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Malone Central School District – Payroll (2017M-278)
… of our audit was to determine whether employee salaries and wages were accurately paid during the period July 1, 2016 … Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Town of Pawling – Procurement (2021M-17)
… detailed procedures for procuring professional services in their procurement policy. Seek competition for … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Clifton Springs – Board Oversight (2014M-099)
… 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board members and the Town Supervisor, and is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Performance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the … how the employees met or exceeded performance criteria. In comparison to other Upstate New York transportation …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programAlbany Community Charter School – Financial Operations (2013M-185)
… to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the … for the final year of the contract. With the increase in the fee percentage and the growth of the number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Opinion 88-15
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated … the school district purchased insurance from that company and the school district attorney had any of the powers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved … The objective of our examination was to determine whether the Property Tax Freeze Credit PTF Credit payments approved …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… CostSaving Ideas School District Auditing Roles Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesArrochar Meats, Inc.
… were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its … were to determine whether the Division of Military and Naval affairs DMNA conducted appropriate procurements …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incUnified Court System Bulletin No. UCS-344
… regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The following employees … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: … bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Unified Court System Bulletin No. UCS-180
… automatic processing. Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Background Chapter 567 of the Laws of … Commission on Judicial Compensation to examine, evaluate and make recommendations with respect to adequate levels of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits2021 Fall Conference - Bureau of State Payroll Services
… Materials Course Date Time Presentation Materials Calendar Event Webex Link Know Your W-2 Wage and Tax Statement October … Webex users will require additional time prior to their event for a brief setup. The setup includes enabling a … require additional IT support. A "Trouble-Shooting Test Event" has been scheduled for Monday, October 18, 2021 at …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, information regarding procurement record requirements and submittal requirements in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract pricing … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The … To determine if the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through … 2013-14 school year did not include Personnel Action Forms and for some employees did not include offer letters. School … did not ensure that all required employees completed and submitted timesheets. Leave accrual spreadsheet for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46